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Samuel Pepys's personal accounts 

Author: Peter G. Boys a
Affiliation:   a University of Kent,
DOI: 10.1080/09585209500000048
Publication Frequency: 3 issues per year
Published in: journal Accounting, Business & Financial History, Volume 5, Issue 3 1995 , pages 308 - 320
Formats available: PDF (English)
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Abstract

Pepys's diary, not perhaps an obvious source of material for accounting historians, provides some interesting information. The diary shows that Pepys kept personal accounts, although unfortunately only a fragment of these has survived. There is some evidence to suggest that these accounts may have been kept, at least partially, on a double-entry basis. The accounts were used to enable Pepys to measure his wealth and to maintain some form of financial control over his affairs. More unusually, the diary provides a glimpse both of Pepys's attitude towards the preparation of his accounts and of the character of a seventeenth-century accountant.
Keywords: Pepys; double-entry bookkeeping
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